\begin{table}
\centering
\begin{tabular}[t]{lccc}
\toprule
  & (1) & (2) & (3)\\
\midrule
Number of Commenting Periods & \num{0.54}*** & \num{0.46}** & \num{0.40}*\\
 & (\num{0.13}) & (\num{0.17}) & (\num{0.16})\\
Firm Size &  & \num{0.03} & \num{0.09}+\\
 &  & (\num{0.05}) & (\num{0.05})\\
Length of Comment &  & \num{0.11} & \num{-0.00}\\
 &  & (\num{0.18}) & (\num{0.11})\\
\midrule
Num.Obs. & \num{646} & \num{646} & \num{646}\\
FE: country &  &  & X\\
\bottomrule
\multicolumn{4}{l}{\rule{0pt}{1em}+ p $<$ 0.1, * p $<$ 0.05, ** p $<$ 0.01, *** p $<$ 0.001}\\
\end{tabular}
\end{table}
